1.audit 审计 .c~z^6x
2.attestation 鉴证 xb<|m2<)H
3.credibility 可信赖程度 -B9e&J
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4.audit of financial statements 财务报表审计 K5|~iW'
5.agreed-upon procedures 执行商定程序 ajtH
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6.high levels of assurance 高水平保证 lgS7;
7.compilation 编制 i>
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8.reliability 可靠性 |/^S%t6*
9.relevance 相关性 g2m*Q%
10.professional skepticism 职业谨慎 eBs.RR
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11.objectivity 客观性 HKJBR)T
12. professional competence 专业胜任能力 >X
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13.Senior/CPA-in-charge 项目经理 1:<(Q2X%
14.audit engagement letter 业务约定书 DyCzRkH
15.recurring audit 连续审计 z<mN-1PM7&
16.the client 委托人 86N,04
17.change CPA 更换注册会计师 ooUVVp
18.the existing CPA 现任注册会计师 d1/9
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19.the successor CPA 后任注册会计师 c9fz x
20.the preceding CPA前任注册会计师 VXWV Pj#
21.issue the audit report 出具审计报告 e\cyiW0
22.expert 专家 op5`#{
23.the board of directors 董事会 R-9o3TPa
24.knowledge of the entity‘ s business 了解被审计单位情况 +(92}~RK
25.assess material misstatement risks评估重大错报风险 2dkWzx
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !
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27.a general knowledge of —— 初步了解―――的情况 MO0NNVVi%U
28.a more knowledge of—— 进一步了解的情况 Ec}%!p_$
29.the prior year‘s working papers 以前年度工作底稿 1 =C12
30.minutes of meeting 会议纪要 }O
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31.business risks 经营风险 8K?}!$fz
32.appropriateness 适当性 n#b{
33.accounting estimate 会计估计 MiIxj%,(
34.management representations 管理层声明 ;"x+V gS'
35.going concern assumption 持续经营假设 DE?k|Get2
36.audit plan 审计计划 `dG;SM$T,
37.significant audit areas 重点审计领域 fc8ODk*;E
38.error 错误 }Le]qoW['
39.fraud舞弊 9N'fU),I
40.modified or additional procedures 修改或追加审计程序 m2jts(stp
41.misappropriation of assets 侵占资产 1h?ve,$
42.transactions without substance 虚假交易 un_NBv}
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 8
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45.materialiy 重要性 &BrFcXF
46.exceed the materiality level 超过重要性水平 a;Y:UwD9*
47.approach the materiality level 接近重要性水平 8R!-,I"$
48.an acceptably low level 可接受水平 k}H7bZug
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ]"uG04"Vk
50.misstatements or omissions 错报或漏报 qi7C.w;
51.aggregate 总计 `1(ED= |
52.subsequent events 期后事项 P@ew' JL%
53.adjust the financial statements 调整财务报表 'QG`^@Z
54.perform additional audit procedures 实施追加的审计程序 XV]xym
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55.audit risk 审计风险 $j\>T@
56.detection risk 检查风险 .,xyE--;d
57.inappropriate audit opinion 不适当的审计意见 x0JW
58.material misstatement 重大的错报 xm1di@
59.tolerable misstatement 可容忍错报 /X.zt
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60.the acceptable level of detection risk 可接受的检查风险